| Citation(s) |
|---|
| 2025 SLG 984 2025 SLD 984 = 2025 PTCL 506 |
Sindh High Court
Spl. Cus. Ref. A. 1355/2023 (D.B.) Sindh High Court, Karachi; attached cases: SCRA Nos. 1356 to 1447 of 2023, 1546 to 1557 of 2023
Hon'ble Acting Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Adnan-ul-Karim Memon
For the Applicant(s): Mr. Faheem Raza, Advocate. For the
Respondents: Mr. Khalid Jawed Khan along with M/s. Irfan Ali & Uzair Shoro, Advocates. Date of hearing: 22.02.2024 Date of Order: 22.02.2024
Spl. Cus. Ref. A. 1355/2023 (D.B.) Sindh High Court, Karachi; attached cases: SCRA Nos. 1356 to 1447 of 2023, 1546 to 1557 of 2023
Hon'ble Acting Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Adnan-ul-Karim Memon
For the Applicant(s): Mr. Faheem Raza, Advocate. For the
Respondents: Mr. Khalid Jawed Khan along with M/s. Irfan Ali & Uzair Shoro, Advocates. Date of hearing: 22.02.2024 Date of Order: 22.02.2024
The Collector of Customs, Karachi (Applicant)
VS
M/s. JW SEZ (Pvt) Ltd., Lahore (Respondent)
Law: Customs Act, 1969
Section: 25(5), 25, 194B
SUMMARY;
Transactional value; identical goods method; Section 25(5) read with Rule 107 of Customs Rules 2001; at or about the same time; 90 days period
This order addresses Reference Applications filed by the Collector of Customs (East and West) under Section 196 of the Customs Act, 1969, challenging a common judgment of the Customs Appellate Tribunal, Karachi, dated 07.06.2023. The underlying dispute concerns the customs valuation of imported vehicles and the proper legal basis for their assessment.